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2015 (4) TMI 1056 - CESTAT BANGALORE

2015 (4) TMI 1056 - CESTAT BANGALORE - 2015 (40) S.T.R. 516 (Tri. - Bang.) - Service Tax on ‘Renting of Immovable Property Service’ - issuance of show cause notice to wrong partly - Held that:- . The Hon’ble High Court [2013 (9) TMI 791 - KARNATAKA HIGH COURT] has held that the unit to whom the show cause notice was issued cannot be considered as person and since the property is belonging to CSI TA, the proceedings should have been initiated against CSI TA and not against the units. The Hon’ble .....

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Murthy, Member (T)]. - Appellants are two units of Church of South India TA (CSI TA) and having properties of CSI TA. In both the impugned orders, issue is common and related to two units. Hence both the appeals are taken together for the disposal and a common order is passed. 2. The issue involved is whether the appellants are liable to pay Service Tax on Renting of Immovable Property Service . The issue is already considered by Hon ble High Court of Karnataka on writ petition filed by one .....

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s Karnataka Central Diocese came to be dismissed as infructuous since the Order-in-Original itself had been quashed, by the Tribunal vide Final Order No. 20922/2014, dated 28-5-2014. 3. Learned Chartered Accountant on behalf of the appellants submits that in this case also the Orders-in-Original cannot be considered as valid at all since the proceedings have been initiated against the units who have collected rent on property belonging to CSI TA and both the units are not legal entities but .....

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